College 529 InvEST Act of 2005

H.R. 8, Death Tax Repeal Permanency Vote of 2006, all provisions H.R. 809, To make permanent the individual income tax rate for capital gains and dividends H.R. 819, Retirement Security for Life Act of 2005 H.R. 1150, To amend the Internal Revenue Code to provide a credit to individuals for certain long-term care expenses H.R. 2121, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) H.R. 2251, COLI Best Practices Act of 2005 H.R. 2386, College 529 Invest in Education, Savings For Tomorrow Act of 2005 H.R. 2682, Long Term Care and Retirement Security Act of 2005 H.R. 3019, Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies H.R. 4297, The Tax Relief Extension Reconciliation Act of 2005 (Public Law No. 109-222) capital gains and stock dividend tax rates provisions and provision related to investor-owned life insurance H.R. 5367, Simplification Through Additional Reporting Tax Act of 2006 H.R. 5638, Permanent Estate Tax Relief of 2006, all provisions H.R. 5970, Estate Tax and Extension of Tax Relief Act of 2006 H.R. 6211, Comprehensive Long-Term Care Act S. 219, National Employee Savings and Trust Equity Guarantee Act, provisions relating to corporate owned life insurance S. 381, Retirement Security For Life Act of 2005 S. 993, To impose an excise tax on amounts received under certain life insurance policies in which certain exempt organizations hold an interest S. 1112, College 529 Invest in Education, Savings For Tomorrow Act of 2005 S. 1244, Long Term Care and Retirement Security Act S. 1293, Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies S. 1602, Improving Long Term Care Choices Act of 2005 S. 1740, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) S. 2020, The Tax Relief Act of 2005, Section 312, excise tax on certain acquisitions of interests in insurance contracts in certain tax exempt organizations holding an interest S. 2414, Simplification Through Additional Reporting Tax Act of 2006 S. 2281, Aging with Respect and Dignity Act of 2005 S. 2397, Long Term Care Trust Account Act of 2006 Internal Revenue Notice 2004-61 - Guidance concerning use of 2001 CSO tables under Section 7702 Proposed regulations under Internal Revenue Code Section 409A, 70 F.R. 57930 Tax Reform Legislation - No bill number Treasury Notice 2006-4, regarding the application of 409A to outstanding stock rights Treasury Notice 2005-1, 2005-2, I.R.B. 274, regarding guidance on non-qualified deferred compensation provisions of P.L. 108-357 See Addendum

Client expense: $1,743,165 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), Treasury, Dept of

H.R. 4, Pension Protection Act of 2006 (P.L. No. 109-280) H.R. 819, The Retirement Security for Life Act H.R. 1161, A bill to amend the Internal Revenue Code to provide for employee retirmenet savings accounts and other purposes H.R. 1162, Retirement Savings Account Act H.R. 1163, Lifetime Savings Account Act of 2005 H.R. 1508, Automatic Enrollment Act of 2005 H.R. 1960, Pension Preservation and Savings Expansion Act of 2005 H.R. 1961, Pension Preservation and Savings Expansion Act of 2005 H.R. 2386, College 529 Invest in Education Savings for Tomorrow Act of 2005 H.R. 2830, Pension Protection Act of 2005 H.R. 2831, Pension Preservation and Portability Act of 2005 H.R. 2951, Lifetime Pension Annuity for You Act of 2005 H.R. 3912, The flexible Retirement Security for Life Act H.R. 4241, House Budget Reconciliation Bill (Long Term Care, PBGC Fixed Premium) H.R. 6210, Automatic IRA Act of 2006 S. 219, National Employee Savings and Trust Equity Guarantee Act of 2005 (NESTEG), and all provisions relating to S.1953, "Defined Benefit Plan Funding Reforms" S. 381, The Retirement Security for Life Act S. 545, Lifetime Savings Account Act of 2005 S. 546, Retirement Savings Account Act S. 547, A bill to amend the Internal Revenue Code of 1986 to provide for employer retirement savings accounts and other purposes S. 875, Save More for Retirement Act of 2005 S. 1112, College 529 Investment Act of 2005 S. 1304, Pension Benefits Protection Act S. 1359, Retirement Savings and Security Act of 2005 S. 1783, The Pension Security and Transparency Act of 2005 S. 1819, 401(k) Enhancement Act: Encouraging Retirement Savings S. 1932, Senate Budget Reconciliation Bill (Long Term Care, PBGC Fixed Premium) became P.L. No.109-171 on 2/8/2006 S. 2431, Savings Competitiveness Act of 2006 S. 3951, Women's Retirement Security Act of 2006 S. 3952, Automatic IRA Act of 2006 Technical corrections to the Pension Protection Act of 2006 - No bill number DOL proposed regulation on Default Investment alternatives: 71 F.R. 56806 (9/27/06) DOL Form LM-10 DOL request for information on PPA Investment Advice: 71 F.R. 70427 (12/4/06) Proposed guidance DOL is developing under ERISA Section 408(b)(2) related to disclosure of 401(k) services and related fees IRS Proposed Roth 401(k), 403 (b) Regulations See Addendum

Tax proposals related to retiree health and long-term care, including those in H.R. 2830; S. 1112/H.R. 2386, College 529 InvEST Act and H.R. 4, Pension Protection Act of 2006; recommendations of the President's Advisory Panel on Tax Reform, particularly the proposals for Save at Work plans.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE

S. 1112/H.R. 2386, College 529 InvEST Act, H.R. 2830, Pension Protection Act of 2005 and H.R. 4, Pension Protection Act of 2006.

Client expense: Not reported · Firm income: $40,000

Government targets: HOUSE OF REPRESENTATIVES, SENATE

S. 1112/H.R. 2386, College 529 InvEST Act, H.R. 2830, Pension Protection Act of 2005, and H.R. 4, Pension Protection Act of 2006.

Client expense: Not reported · Firm income: $20,000

Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE

spousal rollovers; S.1359, Retirement Savings and Security Act; Proposals related to defined contribution reform; H.R. 1161/S547, to provide for ERSAs; H.R. 1162/S.546, Retirement Savings Account; H.R. 1163/S.545, Lifetime Savings Account Act; S.7, Jobs and Growth Tax Relief Act, H.R. 809, to make permanent individual income tax rates for capital gains and dividends, H.R. 4297, Tax Relief Extension Reconciliation Act; H.R. 2830, Pension Protection Act; S.1783, Pension Security and Transparency Act; Proposals related to legislation on women's retirement needs; Proposals related to section 529 college savings plans, including S.1112/H.R. 2386, College 529InvEst Act and H.R. 5314, 401Kids Family Savings Act; H.R.4, Pension Protection Act of 2006; H.R. 5970, Estate Tax and Extension of Tax Relief Act; S.395/H.R.6210, Automatic IRA Act; S.3951, Women's Retirement Security Act. Proposals making technical corrections to The Pension Protection Act. H.R. 1960/H.R. 1961, Pension Preservation and Savings Expansion Act; Savings proposals in the President's FY 2007 Budget; Proposals related to benefit statements; Proposals related to small business reporting simplification; Proposals related to non

Client expense: Not reported · Firm income: $60,000

spousal rollovers; S.1359, Retirement Savings and Security Act; Proposals related to defined contribution reform; H.R. 1161/S547, to provide for ERSAs; H.R. 1162/S.546, Retirement Savings Account; H.R. 1163/S.545, Lifetime Savings Account Act; S.7, Jobs and Growth Tax Relief Act, H.R. 809, to make permanent individual income tax rates for capital gains and dividends, H.R. 4297, Tax Relief Extension Reconciliation Act; H.R. 2830, Pension Protection Act; S.1783, Pension Security and Transparency Act; Proposals related to legislation on women's retirement needs; Proposals related to section 529 college savings plans, including S.1112/H.R. 2386, College 529InvEst Act and H.R. 5314, 401Kids Family Savings Act; H.R.4, Pension Protection Act of 2006; H.R. 5970, Estate Tax and Extension of Tax Relief Act; S.395/H.R.6210, Automatic IRA Act; S.3951, Women's Retirement Security Act. Proposals making technical corrections to The Pension Protection Act. H.R. 1960/H.R. 1961, Pension Preservation and Savings Expansion Act; Savings proposals in the President's FY 2007 Budget; Proposals related to benefit statements; Proposals related to small business reporting simplification; Proposals related to non

Client expense: Not reported · Firm income: $60,000

H.R. 809, H.R. 1162, H.R. 1163, H.R. 1508, H.R. 1960, H.R. 1961, H.R. 2106, H.R. 2830, H.R. 2994, H.R. 4297, S. 7, S. 219, S. 545, S. 546, S. 607, S. 1112, S. 1304, S. 1524, S. 1740, S. 2020

Client expense: $1,600,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Energy, Dept of, Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H R. 8, Death Tax Repeal Permanency Vote of 2006, all provisions H.R. 809, To make permanent the individual income tax rate for capital gains and dividends H.R. 819, Retirement Security for Life Act of 2005 H.R. 1150, To amend the Internal Revenue Code to provide a credit to individuals for certain long-term care expenses H.R. 2121, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) H.R. 2251, COLI Best Practices Act of 2005 H.R. 2386 College 529 Invest in Education, Savings For Tomorrow Act of 2005 H.R. 2682 Long Term Care and Retirement Security Act of 2005 H.R. 3019 Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies H.R. 4297, The Tax Relief Extension Reconciliation Act of 2005 (Public Law No. 109-222) capital gains and stock dividend tax rates provisions and provision related to investor-owned life insurance H.R. 5367, Simplification Through Additional Reporting Tax Act of 2006 H.R. 5638, Permanent Estate Tax Relief of 2006, all provisions H.R. 5970, Estate Tax and Extension of Tax Relief Act of 2006 H.R. 6211, Comprehensive Long-Term Care Act S. 219, National Employee Savings and Trust Equity Guarantee Act, provisions relating to corporate owned life insurance S. 381, Retirement Security For Life Act of 2005 S. 993, To impose an excise tax on amounts received under certain life insurance policies in which certain exempt organizations hold an interest S. 1112, College 529 Invest in Education, Savings For Tomorrow Act of 2005 S. 1244, Long Term Care and Retirement Security Act S. 1293, Bill to amend IRC of 1986 to permit the consolidation of life insurance companies with other companies S. 1602, Improving Long Term Care Choices Act of 2005 S. 1740, Generate Retirement Ownership Through Long-Term Holding Act of 2005 (provisions related to Mutual Fund capital gain distributions) S. 2020, The Tax Relief Act of 2005, Section 312, excise tax on certain acquisitions of interests in insurance contracts incertain tax exempt organizations holding an interest S. 2414, Simplification Through Additional Reporting Tax Act of 2006 S. 2397, Aging with Respect and Dignity Act of 2005 S.2397 Long Term Care Trust Account Act of 2006 Internal Revenue Notice 2004-61 - Guidance concerning use of 2001 CSO tables under Section 7702 Proposed regulations under Internal Revenue Code Section 409A, 70 F.R. 57930 Tax Reform Legislation - No bill number Treasury Notice 2006-4, regarding the application of 409A to outstanding stock rights Treasury Notice 2005-1, 2005-2, I.R.B. 274, regarding guidance on non-qualified deferred compensation provisions of P.L. 108-357 See addendum page.

529 Regulatory Guidance H.R. 2386/S. 1112 - College Savings Act of 2005; H.R. 4297/S. 2020 - Tax Increase Prevention Act of 2006; H.R. 5638 - Permanent Estate Tax Relief Act of 2006; H.R. 6111 - Tax Relief and Healthcare Act of 2006

Client expense: $640,000 · Firm income: Not reported

Government targets: Commerce, Dept of (DOC), Education, Dept of, HOUSE OF REPRESENTATIVES, Labor, Dept of (DOL), SENATE, State, Dept of (DOS), Treasury, Dept of, White House Office

H.R. 809, H.R. 1162, H.R. 1163, H.R. 1508, H.R. 1960, H.R. 1961, H.R. 2106, H.R. 2830, H.R. 2994, H.R. 4297, S. 7, S. 219, S. 545, S. 546, S. 607, S. 1112, S. 1304, S. 1524, S. 1740 and S. 2020

Client expense: $2,020,000 · Firm income: Not reported

Government targets: Commodity Futures Trading Commission (CFTC), Energy, Dept of, Federal Deposit Insurance Corporation (FDIC), Federal Energy Regulatory Commission (FERC), Federal Reserve System, HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Pension Benefit Guaranty Corporation (PBGC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Treasury, Dept of, U.S. Trade Representative (USTR), White House Office

H.R. 8 - The Death Tax Permanency Act of 2005 H.R. 2386 - The College 529 Invest in Education Savings for Tomorrow Act of 2005 S. 1112 - The College 529 Invest in Education Savings for Tomorrow Act of 2005

Client expense: $60,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE

HR 2386/S 1112 - College 529 InvEST Act of 2005 - all provisions. HR 1163/S545 - Lifetime Savings Accounts - all provisions. HR 1162/S546 - Retirement Savings Accounts - all provisions. HR 1161/S547 - Employer Retirement Savings Accounts - all provisions. HR 2830 - Pension Protection Act of 2005 - all provisions. HR 819/S 381 - Retirement Security for Life Act of 2005 - all provisions. Social Security Reform. S. 219 - National Employee Savings and Trust Equity Guarantee Act of 2005 - all provisions. Tax Reform.

Client expense: $480,000 · Firm income: Not reported

Government targets: HOUSE OF REPRESENTATIVES, SENATE, Treasury, Dept of